A mileage log needs more than a yearly total. It should let you identify a specific trip, explain its business purpose, and apply the rate in effect on that date.
Decide whether the trip qualifies
Driving between two workplaces during the day is generally business transportation. Ordinary travel from home to a regular workplace is generally commuting, whether you are paid by W-2 or 1099.
Temporary workplaces have additional conditions. A qualifying principal home office can also change the treatment of trips to other work locations in the same business. Overnight locum travel depends on your tax home and whether the assignment is temporary; an assignment expected to last more than a year is generally indefinite. A short contract alone does not establish a travel deduction. IRS Publication 463.
Have your tax preparer classify recurring routes once, then review them when a location or assignment changes. Keep personal detours and ordinary commuting separate.
Use the correct 2026 rate
| Trip date | Business standard mileage rate | Deduction for 100 eligible miles |
|---|---|---|
| January 1–June 30, 2026 | $0.725 per mile | $72.50 |
| July 1–December 31, 2026 | $0.76 per mile | $76.00 |
The midyear change is in IRS Announcement 2026-11. The earlier period remains covered by Notice 2026-10. Do not apply either rate to the whole year if you drove in both periods.
The standard rate generally replaces fuel, insurance, repairs, and depreciation. Qualifying business parking and tolls can be additional expenses. Method eligibility and switching rules apply, particularly when depreciation has already been claimed. Compare with the actual-expense method using your adviser's guidance.
Keep enough detail to review
Record the date, starting point, destination, business purpose, and miles for each business trip. Retain total annual vehicle mileage and evidence supporting the entries. A timely record is more useful than a reconstruction months later; no app can guarantee a deduction or an audit outcome.
For other expenses, retain the amount, date, vendor, business purpose, and reimbursement information. A receipt alone may not explain why lodging, meals, or equipment qualifies.
Choosing and checking a tracker
Test whether you can correct a trip, keep personal miles separate, and export dated entries. For 2026, check that any calculated deduction uses the trip date and both mileage rates. Automatic detection still needs your review of business purpose.
1099 Ops includes mileage and expense records alongside shifts and credentials. Review dated mileage totals with your tax preparer before using a calculated deduction, and see the current plan details for access. For the broader expense workflow, read expense tracking for CRNAs.